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29. It is apparent from the Court’s settled case-law that the tax treatment of dividends may fall within Article 49 TFEU on freedom of establishment and Article 63 TFEU on the free movement of capital (judgments in Haribo Lakritzen Hans Riegel and Österreichische Salinen , C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 33; Accor , C‑310/09, EU:C:2011:581, paragraph 30; and Test Claimants in the FII Group Litigation , C‑35/11, EU:C:2012:707, paragraph 89).
36 It follows that the pro rata amount of the actual pension must be calculated by taking into account all the notional periods prior to the materialization of the risk that have been added to the years during which the worker was actually employed or years treated as such by the legislation of the Member State of the competent institution (see Di Prinzio, cited above, paragraphs 54 to 56).
0
8,601
51 It must, however, also be borne in mind that, according to settled case-law, a mere similarity in the wording of a provision of one of the Treaties establishing the Communities and of an international agreement between the Community and a non-member country is not sufficient to give to the wording of that agreement the same meaning as it has in the Treaties (see Case 270/80 Polydor and RSO Records [1982] ECR 329, paragraphs 14 to 21; Case 104/81 Kupferberg [1982] ECR 3641, paragraphs 29 to 31; Case C-312/91 Metalsa [1993] ECR I-3751, paragraphs 11 to 20).
10. Il y a lieu de rappeler qu’il résulte de l’article 38, paragraphe 1, sous c), du règlement de procédure et de la jurisprudence relative à cette disposition que toute requête introductive d’instance doit indiquer l’objet du litige ainsi que l’exposé sommaire des moyens et que cette indication doit être suffisamment claire et précise pour permettre à la défenderesse de préparer sa défense et à la Cour d’exercer son contrôle. Il en découle que les éléments essentiels de fait et de droit sur lesquels un recours est fondé doivent ressortir d’une façon cohérente et compréhensible du texte même de la requête et que les conclusions de cette dernière doivent être formulées de manière non équivoque afin d’éviter que la Cour ne statue ultra petita ou bien n’omette de statuer sur un grief (voir, notamment, arrêts du 12 février 2009, Commission/Pologne, C-475/07, point 43, et du 16 juillet 2009, Commission/Pologne, C-165/08, Rec. p. I‑6843, point 42).
0
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86. It is against that background that the Court held, in paragraph 43 of Sfakianakis , that the effectiveness of the abolition of the imposition of customs duties under the EEC-Hungary Association Agreement precludes administrative decisions imposing the payment of customs duties, taxes and penalties taken by the customs authorities of the State of import before the definitive result of actions brought against the findings of the subsequent verification have been communicated to them, when the decisions of the authorities of the State of export which initially issued the EUR.1 certificates have not been revoked or cancelled.
23 It is for the national court to examine whether the hallmarking of articles of precious metal imported from other Member States has been carried out by a body providing guarantees of independence, those guarantees not necessarily having to be the same as those required by the national legislation.
0
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64 It must be noted that Regulation No 6/2002 does not define the concept of ‘component part of a complex product’. It is, however, apparent from Article 3(b) and (c) of that regulation that, first, ‘product’ means any industrial or handicraft item, including inter alia parts intended to be assembled into a complex product and, secondly, ‘complex product’ means a product which is composed of multiple components which can be replaced permitting disassembly and re-assembly of the product. Furthermore, in the absence of any definition of the term ‘component part’ in that regulation, it must be understood in accordance with its usual meaning in everyday language (see, to that effect, judgment of 4 May 2006, Massachusetts Institute of Technology, C‑431/04, EU:C:2006:291, paragraph 17 and the case-law cited).
30 Upjohn maintains that, since Article 11 of Directive 65/65, as amended, is directly applicable, the national court must be able to review fully the action taken by the administrative authority. Otherwise, the rights enjoyed by Upjohn by virtue of the direct effect of that provision would not be effectively safeguarded.
0
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23. In that regard, it must be observed, first of all, that the national courts alone have jurisdiction to entertain actions for recovery of amounts wrongly levied by a national body on the basis of Community legislation declared subsequently to be invalid (see, to that effect, Case 20/88 Roquette frères v Commission [1989] ECR 1553, paragraph 14; Case C‑282/90 Vreugdenhil v Commission [1992] ECR I‑1937, paragraph 12; and Case C‑351/04 Ikea Wholesale [2007] ECR I‑7723, paragraph 68).
75 THE FREEDOM LEFT TO THE MEMBER STATES BY ARTICLE 189 AS TO THE CHOICE OF FORMS AND METHODS OF IMPLEMENTATION OF DIRECTIVES DOES NOT AFFECT THEIR OBLIGATION TO CHOOSE THE MOST APPROPRIATE FORMS AND METHODS TO ENSURE THE EFFECTIVENESS OF THE DIRECTIVES .
0
8,605
36. The prohibition of discrimination laid down in that provision applies not only to the actions of public authorities, but also to all agreements intended to regulate paid labour collectively, as well as to contracts between individuals (see, inter alia, Case C-94/07 Raccanelli [2008] ECR I-5939, paragraph 45 and the case-law cited).
18. S’agissant, en revanche, de la recevabilité du recours en annulation formé devant le Tribunal, la Cour, saisie d’un pourvoi au titre de l’article 56 de son statut, est tenue de se prononcer, au besoin d’office, sur le moyen d’ordre public tiré de la méconnaissance de la condition, posée par l’article 230, quatrième alinéa, CE, selon laquelle un requérant ne peut demander l’annulation d’une décision dont il n’est pas le destinataire que s’il est directement et individuellement concerné par celle-ci.
0
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19 It is otherwise only if those provisions are justified by objective considerations independent of the nationality of the workers concerned, and if they are proportionate to the legitimate aim pursued by the national law (see, to that effect, Bachmann, paragraph 27; Commission v Luxembourg, paragraph 12; and Joined Cases C-259/91, C-331/91 and C-332/91 Allué and Others v Università degli Studi di Venezia [1993] ECR I-4309, paragraph 15).
22. Par ailleurs, il y a lieu de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (arrêts du 11 octobre 2001, Commission/Autriche, C‑110/00, Rec. p. I‑7545, point 13; du 14 juillet 2005, Commission/Allemagne, C‑433/03, Rec. p. I‑6985, point 32, et du 25 mars 2010, Commission/Espagne, C‑392/08, Rec. p. I‑2537, point 26).
0
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25. On the other hand, it is not contrary to European Union law to require the person other than the personal liable to pay the tax to take every step which could reasonably be required of him to satisfy himself that the transaction which he is effecting does not result in his participation in tax evasion (see, to that effect, Federation of Technological Industries and Others , paragraph 33; Teleos and Others , paragraph 65; and Netto Supermarkt , paragraph 24).
13 IL N' EN RESTE PAS MOINS QU' UN TEL OPERATEUR, LORSQU' IL A, COMME EN L' ESPECE, ETE INCITE, PAR UN ACTE DE LA COMMUNAUTE, A SUSPENDRE LA COMMERCIALISATION POUR UNE PERIODE LIMITEE, DANS L' INTERET GENERAL ET CONTRE PAIEMENT D' UNE PRIME, PEUT LEGITIMEMENT S' ATTENDRE A NE PAS ETRE SOUMIS, A LA FIN DE SON ENGAGEMENT, A DES RESTRICTIONS SPECIFIQUES EN RAISON PRECISEMENT DU FAIT QU' IL AVAIT FAIT USAGE DES POSSIBILITES OFFERTES PAR LA REGLEMENTATION COMMUNAUTAIRE .
0
8,608
35. As the Court has already had occasion to point out – in paragraph 74 of the judgment in Essent Netwerk Noord and Others – in the case which gave rise to the judgment in PreussenElektra , the private undertakings had not been appointed by the Member State concerned to manage a State resource, but were bound by an obligation to purchase by means of their own financial resources.
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
8,609
38. Without prejudice to the ability of the Member States to lay down a system of prior control coupled with a possibility of examination of applications made directly in national territory, it is consistent with the logic of a system of prior control such as that applied by the Kingdom of the Netherlands and permissible under the Association Agreements for that Member State to provide in its legal order that, where the requirement to submit, in advance, in their country of origin or the country where they are permanently resident an application for a temporary residence permit with a view to establishment is not met, the competent authorities of that Member State are to refuse Bulgarian, Polish or Slovak nationals, relying respectively on Article 45(1) of the Communities-Bulgaria Agreement, Article 44(3) of the Communities-Poland Agreement and Article 45(3) of the Communities-Slovakia Agreement, the full residence permit which they seek, irrespective of whether the substantive requirements to which grant of such a temporary residence permit is subject are in fact met (see, by analogy, Gloszczuk , paragraph 70, and Kondova , paragraph 75).
9. Il y a lieu de relever à cet égard que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 27 octobre 2005, Commission/Luxembourg, C‑23/05, Rec. p. I‑9535, point 9, et du 27 septembre 2007, Commission/République tchèque, C‑115/07, point 9).
0
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34. However, the Court also acknowledged that, in matters relating to maritime transport contracts, a jurisdiction clause incorporated in a bill of lading may be relied on against a third party to that contract if that clause has been adjudged valid between the carrier and the shipper and provided that, by virtue of the relevant national law, the third party, on acquiring the bill of lading, succeeded to the shipper’s rights and obligations (see Case 71/83 Russ [1984] ECR 2417, paragraph 24; Castelletti , paragraph 41; and Case C-387/98 Coreck [2000] ECR I-9337, paragraphs 23 to 27).
33 THE DECISION CITED BY THE COMMISSION RELATES SOLELY TO THE EXCEPTIONAL CASE WHERE AN APPLICATION FOR COMPENSATION IS BROUGHT FOR THE PAYMENT OF AN AMOUNT PRECISELY EQUAL TO THE DUTY WHICH THE APPLICANT WAS REQUIRED TO PAY UNDER AN INDIVIDUAL DECISION , SO THAT THE APPLICATION SEEKS IN FACT THE WITHDRAWAL OF THAT INDIVIDUAL DECISION . AT ALL EVENTS , SUCH CONSIDERATIONS ARE FOREIGN TO THIS CASE .
0
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28. Any pecuniary charge, whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a border, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of Articles 23 EC and 25 EC, even though such pecuniary charge is not levied for the benefit of the State (see, to that effect, Case C‑293/02 Jersey Produce Marketing Organisation [2005] ECR I‑9543, paragraph 55, and Case C‑517/04 Koornstra [2006] ECR I‑5015, paragraph 15).
72. En effet, ladite dérogation est elle-même encadrée par l’article 65, paragraphe 3, TFUE, qui prévoit que les dispositions nationales visées au paragraphe 1 de cet article «ne doivent constituer ni un moyen de discrimination arbitraire ni une restriction déguisée à la libre circulation des capitaux et des paiements telle que définie à l’article 63 TFUE». En outre, pour être justifiée, la différence de traitement entre les successions et les donations concernant des résidents et des non-résidents ainsi que celles portant sur des biens situés sur le territoire national et ceux situés en dehors de ce dernier ne doit pas aller au-delà de ce qui est nécessaire pour que l’objectif poursuivi par la réglementation en cause soit atteint (voir, en ce sens, arrêt Arens‑Sikken, EU:C:2008:490, point 52).
0
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40 Nor can the Kingdom of Belgium successfully argue that the General Court also erred in law in finding, in paragraph 81 of the judgment under appeal, that the public health objective of the obligation to carry out BSE screening tests is not sufficient to rule out the categorisation of the State funding of those tests as State aid. It is settled case-law that Article 107(1) TFEU does not distinguish between measures of State intervention by reference to their causes or their aims but defines them in relation to their effects (see, inter alia, judgment of 15 November 2011 in Commission and Spain v Government of Gibraltar and United Kingdom, C‑106/09 P and C‑107/09 P, EU:C:2011:732, EU:C:2011:732, paragraph 87).
14 THE SUBMISSION SET OUT AT ( B ) MUST BE CONSIDERED FIRST , BY VIRTUE OF ITS IMPORTANCE AS A MATTER OF PRINCIPLE .
0
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47. If that were the case, the situation, in circumstance such as those in the main proceedings, would not be that of an individual invoking the direct effect of a provision of a directive against a Member State, but rather the reverse. It is settled case-law that a directive cannot of itself impose obligations on an individual and cannot therefore be relied on as such against an individual (Case C‑282/10 Dominguez [2012] ECR, paragraph 37 and the case-law cited).
36 This argument cannot be accepted.
0
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30. Since the statement of reasons for the basic regulation is, in itself, sufficient, the General Court cannot be criticised for having taken into consideration during its examination, in paragraph 50 of the judgment under appeal, the supplementary information, submitted by the Commission during the judicial proceedings, relating to the situation regarding the legislation of the Member States that led to the adoption of that regulation, information which merely clarified the statement of reasons for the basic regulation, in accordance with the Court of Justice’s case-law. In the context of examination of the choice of Article 95 EC as a legal basis, account is taken in that case-law of such clarification provided during the judicial proceedings of the statement of reasons for the act at issue (see, in particular, judgments in British American Tobacco (Investments) and Imperial Tobacco , C‑491/01, EU:C:2002:741, paragraphs 68, 70 and 73; United Kingdom v Parliament and Council , C‑217/04, EU:C:2006:279, paragraph 61, and Germany v Parliament and Council , C‑380/03, EU:C:2006:772, paragraphs 46 and 47).
45. En vue de préserver cette priorité, il convient d’interpréter la notion de «vente», figurant au paragraphe 1 de cet article 29, de manière large.
0
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21. It is only by way of derogation from that fundamental principle attributing jurisdiction to the courts of the defendant’s domicile that Section 2 of Title II of the Brussels Convention makes provision for certain special jurisdictional rules, such as that laid down in Article 5(3) of the Convention ( Kronhofer , paragraph 13).
21 As the Court has already held, a national of another Member State who has undertaken university studies in the host State leading to a professional qualification, after having engaged in occupational activity in that State, must be regarded as having retained his status as a worker provided that there is a link between the previous occupational activity and the studies in question (see, in particular, the aforementioned judgment in Lair, paragraph 39). However, as was stated in paragraph 18 above, this condition cannot be imposed on a migrant worker who has involuntarily become unemployed and is obliged by conditions on the labour market to undertake vocational retraining in another field of activity.
0
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64 Thus, in a situation such as that in which Mr Lorthiois finds himself, where, given the extent of his activities in Belgium, the contributions he is required to pay do not afford him any additional social security cover, Article 52 clearly precludes a claim for such contributions from him (see Kemmler, cited above, paragraphs 12 and 13; see also, to that effect, Joined Cases 62/81 and 63/81 Seco and Desquenne & Giral [1982] ECR 223, paragraph 10).
41 The extension to victims of the constraints of agreements on jurisdiction based on the combined provisions of Articles 13 and 14 of Regulation No 44/2001 could compromise the objective pursued by Chapter II, Section 3, thereof, namely to protect the economically and legally weaker party (see, to that effect, judgment of 17 September 2009, Vorarlberger Gebietskrankenkasse, C‑347/08, EU:C:2009:561, paragraph 40).
0
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29. With regard to the Berne Convention, the European Union, although not a party to it, is nevertheless obliged, under Article 1(4) of the WIPO Copyright Treaty, to which it is a party, which forms part of its legal order and which Directive 2001/29 is intended to implement, to comply with Articles 1 to 21 of the Berne Convention (see, to that effect, Joined Cases C‑403/08 and C‑429/08 Football Association Premier League and Others [2011] ECR I‑9083, paragraph 189 and the case‑law cited). Consequently, the European Union is obliged to comply with, inter alia, Article 11 bis of the Berne Convention (see, by analogy, judgment of 9 February 2012 in Case C‑277/10 Luksan , paragraph 59).
100. Il convient également de rappeler que, selon une jurisprudence constante de la Cour, mentionnée par le Tribunal au point 372 de l’arrêt attaqué, la suppression d’une aide illégale par voie de récupération est la conséquence logique de la constatation de son illégalité, de sorte que la récupération de cette aide, en vue du rétablissement de la situation antérieure, ne saurait, en principe, être considérée comme une mesure disproportionnée par rapport aux objectifs des dispositions du traité en matière d’aides d’État (voir, notamment, arrêt du 11 mars 2010, CELF et ministre de la Culture et de la Communication, C‑1/09, non encore publié au Recueil, point 54 et jurisprudence citée).
0
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33 The Court has thus held that an undertaking cannot, in principle, contest a Commission decision prohibiting a sectoral aid scheme if it is concerned by that decision solely by virtue of belonging to the sector in question and being a potential beneficiary of the scheme. Such a decision is, vis-à-vis the undertaking should it seek to contest the decision, a measure of general application covering situations which are determined objectively and entails legal effects for a class of persons envisaged in a general and abstract manner (Joined Cases 67/85, 68/85 and 70/85 Van der Kooy and Others v Commission [1988] ECR 219, paragraph 15; and Case C-6/92 Federmineraria and Others v Commission [1993] ECR I-6357, paragraph 14).
59 It is beyond question that certain restrictions of competition are inherent in collective agreements between organisations representing employers and workers. However, the social policy objectives pursued by such agreements would be seriously undermined if management and labour were subject to Article 85(1) of the Treaty when seeking jointly to adopt measures to improve conditions of work and employment.
0
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49. The duty to disapply national legislation which contravenes Community law applies not only to national courts but also to all organs of the State, including administrative authorities (see, to that effect, Case 103/88 Fratelli Costanzo [1989] ECR 1839, paragraph 31), which entails, if the circumstances so require, the obligation to take all appropriate measures to enable Community law to be fully applied (see Case 48/71 Commission v Italy [1972] ECR 527, paragraph 7).
31 It would, moreover, be contradictory to rule that an individual may rely upon the provisions of a directive which fulfil the conditions defined above in proceedings before the national courts seeking an order against the administrative authorities, and yet to hold that those authorities are under no obligation to apply the provisions of the directive and refrain from applying provisions of national law which conflict with them . It follows that when the conditions under which the Court has held that individuals may rely on the provisions of a directive before the national courts are met, all organs of the administration, including decentralized authorities such as municipalities, are obliged to apply those provisions .
1
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22 However, under Article 256(1) TFEU and the first paragraph of Article 58 of the Statute of the Court of Justice of the European Union, an appeal is limited to points of law. The General Court has exclusive jurisdiction to find and appraise the relevant facts and to assess the evidence. The appraisal of those facts and the assessment of that evidence thus do not, save where the facts or evidence have been distorted, constitute a point of law which is subject, as such, to review by the Court of Justice on appeal (judgment of 26 October 2016, Westermann Lernspielverlage v EUIPO, C‑482/15 P, EU:C:2016:805, paragraph 35).
63. Moreover, while the Member States are encouraged, as is apparent from Articles 3(1) and 4 of Directive 2001/77, to take appropriate steps to encourage greater consumption of electricity produced from renewable energy sources, those steps including the support schemes adopted at national level, recital 15 in the preamble to that directive shows that the directive does not lay down a Community-wide framework for those schemes.
0
8,621
68 In that regard, it should be emphasised that, as the Advocate General noted in point 60 of his Opinion, even though Article 8(1) of that directive requires the entire draft of a law containing technical regulations to be communicated to the Commission (see, to that effect, judgment in Commission vItaly, C‑279/94, EU:C:1997:396, paragraphs 40 and 41), the non-applicability which results from the breach of that obligation extends not to all of the provisions of such a law, but only to the technical regulations contained therein.
34. In that context, it is for the national court to determine in each individual case, on the basis of the facts of the case, whether there is a transfer of the right to dispose of the property as owner (see Shipping and Forwarding Enterprise Safe , paragraph 13).
0
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31. On the other hand, it is settled case-law that the Commission’s powers of investigation are strictly defined, encompassing inter alia the exclusion of non-business documents from the scope of the investigation, the right to legal assistance, the preservation of the confidentiality of correspondence between legal counsel and clients, the obligation to state reasons for the inspection decision and the option of bringing proceedings before the EU courts (see, to that effect, judgment in Roquette Frères , C‑94/00, EU:C:2002:603, paragraphs 44 to 50).
51. It is clear from the case-law of the Court that that term covers any transfer of tangible property by one party who empowers the other party actually to dispose of it as if he were the owner of the property (see, in particular, Case C-320/88 Shipping and Forwarding Enterprise Safe [1990] ECR I-285, paragraph 7, and Case C-25/03 HE [2005] ECR I-3123, paragraph 64).
0
8,623
28. The Court has explained this concept of ‘redundancy’ by stating that it has a Community law meaning and has to be interpreted as including any termination of contract of employment not sought by the worker, and therefore without his consent (Case C-55/02 Commission v Portugal [2004] ECR I-9387, paragraphs 49 and 50).
19. S’agissant du second argument en défense soulevé par la République fédérale d’Allemagne, il convient de rappeler que, selon une jurisprudence constante, dans le cadre de l’exercice des compétences qu’elle tient de l’article 226 CE, la Commission, dans l’intérêt général communautaire, a pour mission de veiller d’office à l’application, par les États membres, du traité CE et des dispositions prises par les institutions en vertu de celui‑ci et de faire constater, en vue de leur cessation, l’existence de manquements éventuels aux obligations qui en dérivent (arrêt du 4 avril 1974, Commission/France, 167/73, Rec. p. 359, point 15).
0
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73. Finally, it is settled case-law that the Court may, in the context of its jurisdiction under Article 267 TFEU to interpret EU law, interpret general criteria used by the EU legislature in order to define the concept of unfair terms (see, to that effect, the order in Pohotovosť , C‑76/10, EU:C:2010:685, paragraph 60 and case-law cited). However, it is for the national court to determine, in the light of those criteria, whether a particular contractual term is actually unfair in the circumstances of the case. It follows that the Court must limit itself to providing the referring court with guidance which the latter must take into account in order to assess whether the term at issue is unfair (the judgments in Aziz , EU:C:2013:164, paragraph 66 and case-law cited; Kásler and Káslerné Rábai , EU:C:2014:282, paragraph 45; and the order in Sebestyén , C‑342/13, EU:C:2014:1857, paragraph 25).
73 The use of renewable energy sources for producing electricity, which a statute such as the amended Stromeinspeisungsgesetz is intended to promote, is useful for protecting the environment in so far as it contributes to the reduction in emissions of greenhouse gases which are amongst the main causes of climate change which the European Community and its Member States have pledged to combat.
0
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27 In Case C-355/93 Eroglu v Land Baden-Württemberg [1994] ECR I-5113 the Court has already interpreted the first indent of Article 6(1) of Decision No 1/80 as not conferring the right to renewal of his permit to work for his first employer on a Turkish national who worked for more than a year for that employer and then for some ten months for another employer.
45. Under Article 225 EC and Article 58 of the Statute of the Court of Justice, an appeal lies on a point of law only. It follows that, save where the clear sense of the evidence has been distorted, the Court has no jurisdiction to review the assessment of the facts made by the Court of First Instance (see, inter alia , Joined Cases C-280/99 P, C-281/99 P and C-282/99 P Moccia Irme and Others v Commission [2001] ECR I-4717, paragraph 78, and Case C-104/00 P DKV v OHIM [2002] ECR I-7561, paragraph 22).
0
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21. It must be observed, as a preliminary point, that the question of shipments of waste is regulated in a harmonised manner at Community level by Regulation No 259/93, in order to ensure the protection of the environment (Case C-324/99 DaimlerChrysler [2001] ECR I-9897, paragraph 42, and Case C‑6/00 ASA [2002] ECR I‑1961, paragraph 35).
23. However, pursuant to Article 6(2)(a) of the Sixth Directive, when the input VAT paid on goods forming part of the assets of a business is wholly or partly deductible, their use for the private purposes of the taxable person or of his staff or for purposes other than those of his business is treated as a supply of services for consideration. That use, which is therefore a taxable transaction within the meaning of Article 17(2) of that directive, is, under Article 11(A)(1)(c) thereof, taxed on the basis of the cost of providing the services ( Charles and Charles-Tijmens , paragraph 25).
0
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42. However, for a restrictive measure to be justified, it must observe the principle of proportionality, in that it must be appropriate for securing the attainment of the objective it pursues and must not go beyond what is necessary to attain it (Case C‑101/05 A [2007] ECR I‑11531, paragraphs 55 and 56, and Persche , paragraph 52).
19. So far as concerns Article 22 of Regulation No 1408/71, it should nevertheless be borne in mind that that provision is in no way intended to regulate, and hence does not in any way prevent, the reimbursement by Member States, at the tariffs in force in the competent Member State, of costs incurred in connection with treatment provided in another Member State, even without prior authorisation (Kohll , paragraph 27, and Vanbraekel and Others , paragraph 36).
0
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27. Regulation No 1408/71 does not set up a common scheme of social security, but allows different national social security schemes to exist and its sole objective is to ensure the coordination of those schemes (Case 21/87 Borowitz [1988] ECR 3715, paragraph 23). It allows different schemes to continue to exist, creating different claims on different institutions against which the claimant possesses direct rights by virtue either of national law alone or of national law supplemented, where necessary, by Community law (Case 100/78 Rossi [1979] ECR 831, paragraph 13).
64. It follows that, even if the group prohibition and the prohibition of activities which may adversely affect system operation were not imposed by those directives, the Kingdom of the Netherlands pursued, by introducing those measures, objectives sought by the 2003 Directives.
0
8,629
81 The review of legality is supplemented by the unlimited jurisdiction conferred on the EU judicature by Article 31 of Regulation No 1/2003, in accordance with Article 261 TFEU. That jurisdiction empowers the competent Court, in addition to carrying out a mere review of legality with regard to the penalty, to substitute its own appraisal for the Commission’s and, consequently, to cancel, reduce or increase the fine or penalty payment imposed (see judgment of 8 December 2011, Chalkor v Commission, C‑386/10 P, EU:C:2011:815, paragraph 63 and the case-law cited).
44 The Fund does not accept that Mr Pavlov and the other applicants practise their profession under a contract of employment and has issued enforcement orders against them for the recovery of arrears of premiums.
0
8,630
60. It should be noted in this connection that, even if — in order to ensure full compliance with the Court’s judgment — the penalty payment should be payable in its entirety until such time as the Member State has taken all the measures necessary to bring to an end the failure to fulfil obligations established, nevertheless, in certain specific cases, a penalty which takes account of the progress that the Member State may have made in complying with its obligations may be envisaged (see, to that effect, judgments in Commission v Spain , EU:C:2003:635, paragraphs 43 to 51; in Commission v Italy , EU:C:2011:740, paragraphs 47 to 55; and in Commission v Belgium , EU:C:2013:659, paragraphs 73 and 74).
35 Application of Article 30 is subject to the condition that the specific measures which the Commission must adopt are intended to assist transition from national arrangements to the common organization of the market and that they are necessary for that purpose.
0
8,631
37. Thus, the Court has already held that the Community may use Article 308 EC as the basis for creating new intellectual property rights in addition to national rights (see Opinion 1/94 [1994] ECR I-5267, paragraph 59; Spain v Council , paragraphs 23 and 27; and Netherlands v Parliament and Council , paragraph 24). Recourse to Article 308 EC as a legal basis is, by contrast, excluded where the Community act in question does not provide for the introduction of a new protective right at Community level, but merely harmonises the rules laid down in the laws of the Member States for granting and protecting that right ( Netherlands v Parliament and Council , paragraph 25).
37. Thus, the object of protection under Directive 91/250 includes the forms of expression of a computer program and the preparatory design work capable of leading, respectively, to the reproduction or the subsequent creation of such a program.
0
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15 That objection must be dismissed. It is clear from the actual wording of the order for reference that the national court is seeking an interpretation by the Court of Article 18(1)(a) of the Sixth Directive. Provided that the questions submitted concern the interpretation of a provision of Community law, the Court gives its ruling without, in principle, having to look into the circumstances in which a national court was prompted to submit the questions and envisages applying the provision of Community law which it has asked the Court to interpret (see to that effect Case C-67/91 Dirección General de Defensa de la Competencia v Asociación Española de Banca Privada and Others [1992] ECR I-4785, paragraphs 25 and 26, and Case C-62/93 BP Supergas v Greek State [1995] ECR I-1883, paragraph 10).
25 It must be borne in mind that the Court has consistently held that Article 177 of the Treaty lays down the framework for close cooperation between the national courts and the Court of Justice, based on a division of functions between them. Accordingly, it is for the national courts alone, before which the proceedings are pending and which must assume responsibility for the judgment to be given, to decide, having regard to the particular features of each case, as to both the need for a preliminary ruling to enable them to give judgment and the relevance of the questions which they refer to the Court of Justice.
1
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91 In particular, the Court has already observed that Article 2(7) of Regulation No 384/96 is the expression of the EU legislature’s intention to adopt an approach specific to the EU legal order, by laying down a special regime of detailed rules relating to the calculation of normal value for imports from non-market economy countries (see, to this effect, judgment in Commission v Rusal Armenal, C‑21/14 P, EU:C:2015:494, paragraphs 47 to 50 and 53). The second subparagraph of Article 9(5) of Regulation No 384/96 refers to Article 2(7) of that regulation and constitutes an integral part of the regime which it lays down.
23 The Court has consistently held that the principle of equal treatment requires that similar situations should not be treated differently and that different situations should not be treated identically unless such differentiation is objectively justified (see Case C-306/93 SMW Winzersekt v Land Rheinland-Pfalz [1994] ECR I-5555, paragraph 30).
0
8,634
50 Second, the national rules on set-off must not make set-off between an amount due to the beneficiary of aid under a Community measure and an outstanding debt to the Member State subject to less favourable conditions or procedures than those applicable to set-off between claims of purely domestic origin (see, mutatis mutandis, Case 33/76 Rewe v Landwirtschaftskammer Saarland [1976] ECR 1989, paragraph 5, Case 45/76 Comet v Produktschap voor Siergewassen [1976] ECR 2043, paragraph 13, and Case 54/81 Fromme v BALM [1982] ECR 1449, paragraph 6).
45. D’autre part, la taxe litigieuse se distingue également de la taxe danoise sur l’immatriculation dès lors que, en cas de livraison, le redevable de cette dernière taxe était l’acheteur de la voiture (arrêt De Danske Bilimportører, précité, point 27), alors que, s’agissant de la taxe litigieuse, le redevable est, en cas de livraison, la personne effectuant la vente de la voiture.
0
8,635
45 As regards the grounds put forward as justification by the Hungarian Government, the Court has already held that it follows both from the wording of Article 14 of Directive 2006/123 and from the general scheme of the directive that no justification can be given for the requirements listed in that article (judgment in Rina Services and Others, C‑593/13, EU:C:2015:399, paragraphs 28 to 35).
129. According to a consistent line of decisions, the gravity of infringements of Community competition law must be assessed in the light of numerous factors, such as the particular circumstances of the case, its context and the dissuasive effect of fines, although no binding or exhaustive list of the criteria to be applied has been drawn up ( Limburgse Vinyl Maatschappij and Others v Commission , paragraph 465, and Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraph 241).
0
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51. Accordingly, it is, in principle, for the person who has caused such harm, namely the person who has made the copy of the protected work without seeking prior authorisation from the rightholder, to make good the harm suffered by financing the compensation which will be paid to that rightholder (see, to that effect, Padawan EU:C:2010:620, paragraph 45, and Case C‑462/09 Stichting de Thuiskopie EU:C:2011:397, paragraph 26).
26. Since the person who has caused the harm to the holder of the exclusive reproduction right is the person who, for his private use, reproduces a protected work without seeking prior authorisation from that rightholder, it is, in principle, for that person to make good the harm related to that copying by financing the compensation which will be paid to that rightholder ( Padawan , paragraph 45).
1
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41 That argument is unfounded. In fact the Commission mentioned by name at point 5 of the contested decision the Community producers at whose premises it carried out inspections. That description also makes it possible to identify those Community producers referred to at points 15 to 17 of the contested decision regarding the examination of the Community producers' selling prices and profits. In those circumstances the Commission' s statement of reasons meets the requirements of Article 190 of the Treaty as defined in the Court' s consistent case-law, according to which the statement of the reasons on which a measure is based must disclose clearly and unequivocally the reasoning followed by the authority concerned in such a way as to make the persons concerned aware of the reasons involved, to enable them to defend their rights and the Court to exercise its supervisory jurisdiction (see, most recently, the judgment in Case C-69/89 Nakajima All Precision [1991] ECR I-2069, paragraph 14).
68. The definition of recycling states in addition that the waste may be reprocessed in a production process for the original purpose "or for other purposes" . It follows that the concept of recycling is not limited to the situation where the new material or new product, possessing characteristics comparable to those of the original material, is used for the same purpose of metal packaging. Use for other purposes also features in the concept.
0
8,638
52. Dans l’exercice de son pouvoir d’appréciation en la matière, il incombe à la Cour de fixer l’astreinte de sorte que celle-ci soit, d’une part, adaptée aux circonstances et, d’autre part, proportionnée au manquement constaté ainsi qu’à la capacité de paiement de l’État membre concerné (voir, notamment, arrêts Commission/Belgique, C‑533/11, EU:C:2013:659, point 68, et Commission/Suède, C‑243/13, EU:C:2014:2413, point 50).
33. Article 2(a) of Directive 2001/29 provides that authors have the exclusive right to authorise or prohibit reproduction, in whole or in part, of their works. It follows that protection of the author’s right to authorise or prohibit reproduction is intended to cover ‘work’.
0
8,639
49 Moreover, the protection of health contributes to the attainment of the objectives of the common agricultural policy which are laid down in Article 39(1) of the Treaty, particularly where agricultural production is directly dependent on demand amongst consumers who are increasingly concerned to protect their health (Case C-180/96 United Kingdom v Commission, cited above, paragraph 121).
36. Il y a lieu également de préciser que l’inscription au tableau des créances de celle relative à la restitution des aides concernées ne permet de satisfaire à l’obligation de récupération que si, dans le cas où les autorités étatiques ne pourraient récupérer l’intégralité du montant des aides, la procédure de faillite aboutit à la liquidation de l’entreprise, c’est-à-dire à la cessation définitive de son activité, que les autorités étatiques peuvent provoquer en leur qualité d’actionnaires ou de créanciers (voir, en ce sens, arrêts Commission/Belgique, précité, points 14 et 15; du 2 juillet 2002, Commission/Espagne, C‑499/99, Rec. p. I‑6031, points 26 à 28 et 37 à 43, ainsi que Commission/Pologne, précité, points 63 et 64).
0
8,640
56. Moreover, it follows from the Court’s case-law, first, that failure to comply with the procedural rules relating to the adoption of an act adversely affecting an individual, such as a failure by the Commission to take the contested decision within the time-limit defined by the EU legislature, constitutes an infringement of essential procedural requirements (see judgments in United Kingdom v Council , 68/86, EU:C:1988:85, paragraphs 48 and 49; Spain v Commission , C‑192/13 P, EU:C:2014:2156, paragraph 103; and Spain v Commission , C‑197/13 P, EU:C:2014:2157, paragraph 103), and, secondly, that if the Court of the European Union finds, on examining the act at issue, that it was not regularly adopted, it must draw the necessary conclusions from the infringement of an essential procedural requirement and, consequently, annul the act vitiated by that defect (see judgments in Commission v ICI , C‑286/95 P, EU:C:2000:188, paragraph 51; Commission v Solvay , C‑287/95 P and C‑288/95 P, EU:C:2000:189, paragraph 55; Spain v Commission , C‑192/13 P, EU:C:2014:2156, paragraph 103; and Spain v Commission , C‑197/13 P, EU:C:2014:2157, paragraph 103).
21 However, the situation from which the main proceedings have arisen concerns a national of a Member State who resides in that Member State and who holds all the shares in a company established in another Member State. A 100% holding in the capital of a company having its seat in another Member State undoubtedly brings such a taxpayer within the scope of application of the Treaty provisions on the right of establishment.
0
8,641
24. Again, according to settled case-law, such distinctiveness can be assessed only by reference, first, to the goods or services in respect of which registration is sought and, second, to the relevant public’s perception of that sign ( Procter & Gamble v OHIM , paragraph 33; Eurohypo v OHIM , paragraph 67; and Audi v OHIM , paragraph 34).
17 It follows that, once the Court has found that discrimination in relation to pay exists and so long as measures to achieve equal treatment have not been adopted by the scheme, the only proper way of complying with Article 119 is to grant persons in the disadvantaged class the same advantages as those enjoyed by persons in the favoured class.
0
8,642
41. So far as concerns the first ground of justification relied on by the Belgian Government, it should be recalled that the Court has already acknowledged that the need to maintain the coherence of a tax system can justify a restriction on the exercise of the freedoms of movement guaranteed by the Treaty (Case C-204/90 Bachmann [1992] ECR I-249, paragraph 28; Case C-319/02 Manninen [2004] ECR I-7477, paragraph 42; Case C-471/04 Keller Holding [2006] ECR I-2107, paragraph 40; and Case C-418/07 Papillon [2008] ECR I-8947, paragraph 43).
40. In that respect, it should be pointed out that, in paragraphs 28 and 21 respectively of the judgments in Bachmann and Commission v Belgium , the Court recognised that the need to maintain the cohesion of a tax system can justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty. However, for an argument based on such a justification to succeed, a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see, to that effect, Case C‑484/93 Svensson and Gustavsson [1995] ECR I-3955, paragraph 18; ICI , paragraph 29; and Manninen , paragraph 42).
1
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34. The deduction system is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures complete neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, to that effect, Case 268/83 Rompelman [1985] ECR 655, paragraph 19; Case C-37/95 Ghent Coal Terminal [1998] ECR I-1, paragraph 15; Gabalfrisa and Others , paragraph 44; Midland Bank , paragraph 19, and Abbey National , paragraph 24).
66. Il ressort de l’article 1 er , sous a) et b), de ladite directive que celle-ci a notamment pour objectif de garantir le droit d’accès aux informations environnementales détenues par les autorités publiques ou pour leur compte, de fixer les conditions de base et les modalités pratiques de son exercice ainsi que de parvenir à une mise à disposition et à une diffusion systématiques aussi larges que possible desdites informations auprès du public.
0
8,644
21 In order to answer that question, it must be recalled, as a preliminary point, that, according to settled case-law, the applicable directive is, as a rule, the one in force when the contracting authority chooses the type of procedure to be followed and decides definitively whether it is necessary for a prior call for competition to be issued for the award of a public contract. Conversely, a directive is not applicable if the period prescribed for its transposition expired after that point in time (judgments of 10 July 2014, Impresa Pizzarotti, C‑213/13, EU;C:2014:2067, paragraph 31 and the case-law cited, and of 7 April 2016, Partner Apelski Dariusz, C‑324/14, EU:C:2016:214, paragraph 83).
31. In that regard, it should be borne in mind that the applicable directive is, as a rule, the one in force when the contracting authority chooses the type of procedure to be followed and decides definitively whether it is necessary for a prior call for competition to be issued for the award of a public contract (judgment in Commission v Netherlands , C‑576/10, EU:C:2013:510, paragraph 52 and the case-law cited). Conversely, a directive is not applicable if the period prescribed for its transposition expired after that point in time (see, to that effect, the judgment in Commission v France , C‑337/98, EU:C:2000:543, paragraphs 41 and 42).
1
8,645
43. Rather, as regards acts that must be thus adopted during the period between the date of signature of the Treaty of Accession and the date when the accession takes effect, the Community institutions are fully aware of the imminent accession of new Member States whilst the latter have the opportunity to assert their interests where necessary, in particular through the information and consultation procedure (see, to that effect, Joined Cases 39/81, 43/81, 85/81 and 88/81 Halyvourgiki and Helleniki Halyvourgia v Commission [1982] ECR 593, paragraph 10).
26. Since the person who has caused the harm to the holder of the exclusive reproduction right is the person who, for his private use, reproduces a protected work without seeking prior authorisation from that rightholder, it is, in principle, for that person to make good the harm related to that copying by financing the compensation which will be paid to that rightholder ( Padawan , paragraph 45).
0
8,646
33. In accordance with settled case-law, the Court has jurisdiction to provide a ruling, even where the facts of the main proceedings are outside the scope of European Union law, provided that the domestic legislation has adopted the same solutions as those adopted in European Union law and applies those solutions to a situation which is not covered by European Union law. According to the Court’s case-law, the legal order of the European Union clearly has an interest in ensuring that, to forestall future divergences of interpretation, any provision of European Union law should be interpreted uniformly, irrespective of the circumstances in which the provision is to apply (see, to that effect, in particular, Case C‑130/95 Giloy [1997] ECR I‑4291, paragraphs 19 to 28; Case C‑267/99 Adam [2001] ECR I‑7467, paragraphs 23 to 29; Case C‑43/00 Andersen og Jensen [2002] ECR I‑0379, paragraphs 15 to 19, or Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraphs 14 to 19).
14. Admittedly, as the French Government points out, the Court has ruled, in regard to an implementing regulation adopted by the Commission, that the question whether partial annulment may alter the substance of the contested act is an objective criterion, and not a subjective criterion linked to the political intention of the authority which adopted the act at issue ( Germany v Commission , cited above, paragraph 37).
0
8,647
46 Secondly, it should be noted that where a Community regulation does not specifically provide for any penalty for an infringement or refers for that purpose to national laws, regulations and administrative provisions, Article 5 of the Treaty requires the Member States to take all measures necessary to guarantee the application and effectiveness of Community law. For that purpose, while the choice of penalties remains within their discretion, they must ensure in particular that infringements of Community law are penalised under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive (Case 68/88 Commission v Greece [1989] ECR 2965, paragraphs 23 and 24; Case C-213/99 de Andrade [2000] ECR I-11083, paragraph 19).
52. It must be accepted that a trader, such as the applicant in the main proceedings, who commenced his activities under the tax exemption scheme in favour of biofuels at issue in the main proceedings, and who, to that end, made costly investments, could see his interests considerably affected by the withdrawal of that scheme before the date announced, all the more so if that withdrawal takes place suddenly and unforeseeably, without leaving him enough time to adapt to the new legal situation.
0
8,648
19 In that connection it must be recalled that the Court has consistently held that, in the context of the application of Article 177 of the Treaty, it has no jurisdiction to decide whether a national provision is compatible with Community law. The Court may, however, extract from the wording of the questions formulated by the national court, and having regard to the facts stated by the latter, those elements which concern the interpretation of Community law for the purpose of enabling that court to resolve the legal problems before it (see the judgment in Cases C-149/91 and C-150/91 Sanders Adour et Guyomarc' h Orthez Nutrition Animale [1992] ECR I-3899, paragraph 10). Substance Question 1, common to the three cases
45. It is thus necessary to establish whether the service provider takes the risk of operating the service. While that risk may, at the outset, be very limited, it is necessary for classification as a service concession that the contracting authority transfer to the concession holder all or, at least, a significant share of the risk which it faces (see, to that effect, Privater Rettungsdienst und Krankentransport Stadler , cited above in paragraph 40, paragraph 29).
0
8,649
27. Lastly, in so far as Regulation No 44/2001 replaces the Convention of 27 September 1968 on jurisdiction and the enforcement of judgments in civil and commercial matters (OJ 1978 L 304, p. 36), as amended by the successive accession conventions for the new Member States (‘the Brussels Convention’), in the relations between Member States, the interpretation provided by the Court in respect of the provisions of that convention is also valid for those of the regulation whenever the provisions of those instruments may be regarded as equivalent (see, in particular, Case C‑133/11 Folien Fischer and Fofitec [2012] ECR I‑0000, paragraph 31, and Case C‑543/10 Refcomp [2013] ECR I‑0000, paragraph 18).
34. It is common ground that the lessee is empowered to dispose of the fuel as if he were the owner of that property. He obtains the fuel directly at filling stations and Auto Lease does not at any time have the right to decide in what way the fuel must be used or to what end.
0
8,650
41. In those circumstances, it is sufficient for the Commission to prove that the subsidiary is wholly owned by the parent company in order to presume that the parent company exercises a decisive influence over the commercial policy of the subsidiary. The Commission will then be able to regard the parent company as jointly and severally liable for the payment of the fine imposed on its subsidiary, unless the parent company, which has the burden of rebutting that presumption, adduces sufficient evidence to show that its subsidiary acts independently on the market (see Case C‑286/98 P Stora Kopparbergs Bergslags v Commission [2000] ECR I‑9925, paragraph 29; Akzo Nobel and Others v Commission , paragraph 61; General Química and Others v Commission , paragraph 40; and ArcelorMittal Luxembourg v Commission and Commission v ArcelorMittal Luxembourg and Others , paragraph 98).
51. It cannot be excluded from the outset that, as the Court has already ruled with respect to hospitals (Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraphs 76 to 80, and Watts , paragraphs 108 to 110), establishments providing outpatient care such as doctors’ surgeries and outpatient clinics may also be the subject of planning.
0
8,651
44 Besides, if Ms Campogrande's allegations are designed to show that the reparation granted by the judgment under appeal is inadequate, it must be pointed out that, once the Court of First Instance has found that there is damage, it alone is competent to determine, within the limits of the claim, the manner and extent of reparation of that damage (Case C-136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I-1981, paragraph 81), with the result that that determination can no longer be the subject of argument before the Court of Justice.
15 Furthermore, pursuant to Article 19(2), the provisions of Article 19(1) are applicable by analogy to members of the family of the worker who reside in the territory of a Member State other than the competent State, as specified above, in so far as they are not entitled to sickness benefits under the legislation of the State in whose territory they reside. Subject to that latter proviso, it follows that members of the family of the worker are subject to the legislation of the State in which that person works so far as concerns the conditions of their entitlement to receive benefits; once that entitlement is recognized, they have the right to receive, at the expense of the State in which the person works, benefits in kind provided by the institution of their place of residence within the limits and in accordance with the provisions of the legislation administered by that institution.
0
8,652
31. The Court has held that the application of the provisions of OUG No 50/2008, regardless of the version of that legislation, had the effect that imported second-hand vehicles of considerable age and wear were subject to a tax which could approach 30% of their market value, while similar vehicles offered for sale on the domestic second-hand vehicle market, which constituted similar domestic products within the meaning of Article 110 TFEU, were not burdened by such a tax charge. The Court concluded that such a measure discouraged the placing in circulation in that Member State of second-hand vehicles purchased in other Member States without discouraging buyers from purchasing second-hand vehicles of the same age and condition on the domestic market (see, to that effect, judgments in Tatu , EU:C:2011:219, paragraphs 55, 58 and 61, and Nisipeanu , EU:C:2011:466, paragraphs 26, 27 and 29).
29. It is also apparent from settled case-law that an analysis of the definitions of ‘taxable person’ and ‘economic activities’ shows that the scope of the term ‘economic activities’ is very wide, and that the term is objective in character, in the sense that the activity is considered per se and without regard to its purpose or results (see, inter alia, Case C-223/03 University of Huddersfield [2006] ECR I-1751, paragraph 47 and the case-law cited).
0
8,653
36. En effet, dès lors que les modalités de restitution des impôts nationaux indûment perçus relèvent du droit national, la question de la possibilité d’une application rétroactive de telles modalités relève également de ce droit tant que cette éventuelle application rétroactive ne compromet pas le respect du principe d’effectivité (arrêt Grundig Italiana, précité, point 36).
26. À ce sujet, sous le titre «L’offre de produits à base de carbone et de graphite pour applications électriques et mécaniques», le point 37 de cette décision contient la description du marché desdits produits. Il y est notamment relevé que le secteur en cause a été marqué par une tendance à la concentration et que, en 1998, dernière année complète au cours de laquelle toutes les entreprises visées par ladite décision ont participé au cartel, celui-ci englobait plus de 90 % du marché pour le groupe des produits concernés, la valeur totale de ce marché s’élevant à 291 millions d’euros, «y compris la valeur de l’usage captif». Dans le tableau figurant audit point 37, il est encore souligné que l’estimation du chiffre d’affaires des entreprises impliquées pour l’année 1998 englobait «la valeur correspondant à l’usage captif».
0
8,654
19. In that regard, the Court recalled that, under the second paragraph of Article 49 EC, freedom of establishment is to be exercised under the conditions which the legislation of the country of establishment lays down for its own nationals. It follows that, where the taking up or pursuit of a specific activity is r egulated in the host Member State, a national of another Member State intending to pursue that activity must in principle comply with the conditions of that regulation (Case C‑55/94 Gebhard [1995] ECR I-4165, paragraph 36).
50. It is clear from the above considerations that the ground of appeal alleging failure to observe the rules on the imputability to the parent company of the practices of its subsidiary in that the General Court applied an irrebuttable version of the presumption based on ownership by the parent company of the total share capital of its subsidiary is unfounded, since it is based on a misreading of the judgment under appeal.
0
8,655
12. In that regard, the Court has repeatedly held that it has jurisdiction to give preliminary rulings on questions concerning EU law in situations in which the facts in the main proceedings fell outside the direct scope of that law, provided always that those provisions had been rendered applicable by the national law, which adopted, for solutions applied to purely internal situations, the same approach as that for solutions provided for under EU law. In such cases, according to the settled case-law of the Court, it is clearly in the interest of the European Union that, in order to forestall future differences of interpretation, provisions or concepts taken from EU law should be interpreted uniformly, irrespective of the circumstances in which they are to apply (see, inter alia, judgments in Allianz Hungária Biztosító and Others , C‑32/11, EU:C:2013:160, paragraph 20, and FNV Kunsten Informatie en Media , C‑413/13, EU:C:2014:2411, paragraph 18).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
8,656
54. In exercising their discretion relating to the protection of public health, the Member States must comply with the principle of proportionality. The means which they choose must therefore be confined to what is actually necessary to ensure the safeguarding of public health or to satisfy overriding requirements regarding, for example, consumer protection. They must be proportional to the objective thus pursued, which could not have been attained by measures which are less restrictive of trade within the European Union (see Commission v Denmark , paragraph 45, Commission v France , paragraph 52, and Commission v Germany , paragraph 87).
80. Ledit principe ne peut être invoqué que dans la mesure où la Communauté elle-même a créé au préalable une situation susceptible d’engendrer une confiance légitime (voir arrêt du 10 janvier 1992, Kühn, C‑177/90, Rec. p. I‑35, point 14).
0
8,657
48. It is also clear from case‑law that Article 49 EC prohibits not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result. That is true, in particular, of a measure under which a distinction is drawn on the basis of residence, in that that requirement is liable to operate mainly to the detriment of nationals of other Member States, since non-residents are in the majority of cases foreigners (see Case C‑388/01 Commission v Italy [2003] ECR I‑721, paragraphs 13 and 14 and case-law cited).
À moins qu’elle ne soit renversée, une telle présomption implique, dès lors, que l’exercice effectif d’une influence déterminante par la société mère sur sa filiale soit considéré comme établi et fonde la Commission à tenir la première responsable du comportement de la seconde, sans avoir à produire une quelconque preuve additionnelle (voir, en ce sens, arrêt 27 avril 2017, Akzo Nobel et Akzo Nobel Chemicals/Commission, C‑516/15 P, EU:C:2017:314, point 55).
0
8,658
114. Admittedly, the Court has also held that judicial review is limited with regard to whether a measure comes within the scope of Article 87(1) EC, in a case where the appraisals by the Commission are technical or complex in nature (see, inter alia, France v Ladbroke Racing and Commission , paragraph 25; Matra v Commission , paragraphs 29 and 30; Case C-56/93 Belgium v Commission , paragraphs 10 and 11; and Spain v Lenzing , paragraph 56). However, the Court of First Instance did not establish that this was the case here.
91. The answer to the fourth to sixth questions precludes the possibility of an application for non‑recognition in the event that a decision requiring the return of the child has been adopted and certified in accordance with Articles 11(8) and 42 of the Regulation.
0
8,659
24 As to whether the national courts may, where there has been an abuse by the worker concerned, query the certification of incapacity for work issued in accordance with Article 18 of Regulation No 574/72, the Court has consistently held that Community law cannot be relied on for the purposes of abuse or fraud (see, in particular, regarding freedom to provide services, Case 33/74 Van Binsbergen v Bedrijfsvereniging Metaalnijverheid [1974] ECR 1299, paragraph 13, and Case C-23/93 TV10 v Commissariaat voor de Media [1994] ECR I-4795, paragraph 21; regarding the free movement of goods, Case 229/83 Leclerc and Others v "Au Blé Vert" and Others [1985] ECR 1, paragraph 27; regarding freedom of movement for workers, Case 39/86 Lair v Universitaet Hannover [1988] ECR 3161, paragraph 43; regarding the Common Agricultural Policy, Case C-8/92 General Milk Products v Hauptzollamt Hamburg-Jonas [1993] ECR I-779, paragraph 21).
36 Thirdly, as regards, more specifically, indirect taxation, it must be noted that such duties are typically charged to the end consumer of the goods or service supplied by their inclusion in the amount on the invoice sent to him (see, to that effect, judgment of 14 January 2016, Commission v Belgium, C‑163/14, EU:C:2016:4, paragraph 39).
0
8,660
52. In this regard, the Court has held many times that where a transaction carried out by a capital company, such as, for example, the increase of its company capital, the amendment of its statutes or the acquisition of immoveable property following a merger, is subject to legal formalities under national law, that formality is necessary for carrying on that company’s business (see, to that effect, Badischer Winzerkeller , paragraphs 26 and 27, and the case‑law cited).
56 Second, the situations of a male civil servant and a female civil servant may be comparable as regard the bringing-up of children. In particular, the fact that female civil servants are more affected by the occupational disadvantages entailed in bringing up children, because this is a task generally carried out by women, does not prevent their situation from being comparable to that of a male civil servant who has assumed the task of bringing up his children and has thereby been exposed to the same career-related disadvantages.
0
8,661
42. It must be noted from the outset that the designation of certain television channels as being subject to the ‘must-carry’ obligation, under Article 13 of the Law of 30 March 1995, constitutes a restriction of the freedom to provide services within the meaning of Article 56 TFEU, as the Court has already held, in relation to that designation made by Ministerial Order for certain private broadcasters under the initial version of that national provision, in United Pan-Europe Communications Belgium and Others, paragraphs 28 to 38.
17 Since no expenses are borne by the company, capital duty is to be charged, in application of Article 4(2)(b), on the amount of interest saved by the company, which is to be determined by the national court.
0
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78. If the amount of the reimbursement of the expenses incurred for hospital treatment provided in a Member State other than that of residence, resulting from the rules in force in that State, is less than that which would have resulted from application of the legislation in force in the Member State of residence if hospital treatment had been provided there, pursuant to Article 49 EC, as interpreted by the Court, complementary reimbursement corresponding to the difference between those two amounts must, in addition, be made by the competent institution (see, to that effect, Vanbraekel and Others , paragraphs 38 to 52, and Commission v Spain , paragraphs 56 and 57).
35. Il convient de rappeler que la Cour a déjà jugé que l’adoption d’une décision de retrait d’une AMM d’un médicament est justifiée si des éléments concrets permettent de conclure à l’existence d’un bilan bénéfice/risque négatif pour le médicament concerné, à la suite d’une évolution des critères d’appréciation de l’effet thérapeutique d’un médicament (voir, en ce sens, arrêt Artegodan/Commission, C‑221/10 P, EU:C:2012:216, points 102 et 103).
0
8,663
58 In that regard, while a mere finding of disparities between national rules is not sufficient to justify having recourse to Article 114 TFEU, it is otherwise where there are differences between the laws, regulations or administrative provisions of the Member States which are such as to obstruct the fundamental freedoms and thus have a direct effect on the functioning of the internal market (see, to that effect, judgments in Germany v Parliament and Council, C‑376/98, EU:C:2000:544, paragraphs 84 and 95; British American Tobacco (Investments) and Imperial Tobacco, C‑491/01, EU:C:2002:741, paragraphs 59 and 60; Arnold André, C‑434/02, EU:C:2004:800, paragraph 30; Swedish Match, C‑210/03, EU:C:2004:802, paragraph 29; Germany v Parliament and Council, C‑380/03, EU:C:2006:772, paragraph 37; and Vodafone and Others, C‑58/08, EU:C:2010:321, paragraph 32).
37 According to a general principle of interpretation, a provision must be interpreted, as far as possible, in such a way as not to detract from its validity.
0
8,664
56. However, for the purpose of applying the principle of effectiveness, each case which raises the question whether a national procedural provision renders application of Community law impossible or excessively difficult must be analysed by reference, in particular, to the role of that provision in the procedure, its progress and its special features, viewed as a whole (see Case C-312/93 Peterbroeck and Others [1995] ECR I-4599, paragraph 14).
14 For the purposes of applying those principles, each case which raises the question whether a national procedural provision renders application of Community law impossible or excessively difficult must be analysed by reference to the role of that provision in the procedure, its progress and its special features, viewed as a whole, before the various national instances. In the light of that analysis the basic principles of the domestic judicial system, such as protection of the rights of the defence, the principle of legal certainty and the proper conduct of procedure, must, where appropriate, be taken into consideration.
1
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27. In that connection, the information that must be provided to the Court in an order for reference serves to enable the Court to provide answers which will be of use to the national court. For that purpose, it is necessary that the national court should define the factual and legislative context of the questions which it is asking or, at the very least, explain the factual circumstances on which those questions are based (see, to that effect, Case C-450/09 Schröder [2011] ECR I-2497, paragraph 18, and Case C-25/11 Varzim Sol [2012] ECR, paragraph 30).
12 A CET EGARD, IL CONVIENT D' ADMETTRE, AINSI QUE LA COMMISSION L' A FAIT OBSERVER AVEC RAISON, QU' UN OPERATEUR AYANT LIBREMENT ARRETE SA PRODUCTION PENDANT UN CERTAIN TEMPS NE PEUT PAS LEGITIMEMENT S' ATTENDRE A POUVOIR REPRENDRE LA PRODUCTION DANS LES MEMES CONDITIONS QUE CELLES QUI PREVALAIENT AUPARAVANT, ET A NE PAS ETRE SOUMIS A D' EVENTUELLES REGLES, ENTRE-TEMPS ARRETEES, RELEVANT DE LA POLITIQUE DES MARCHES OU DE LA POLITIQUE DES STRUCTURES .
0
8,666
45. However, provided that an appellant challenges the interpretation or application of EU law by the General Court, the points of law examined at first instance may be discussed again in the course of an appeal (judgment in Salzgitter v Commission C‑210/98 P, EU:C:2000:397, paragraph 43). If an appellant could not thus base its appeal on pleas in law and arguments already relied on before the General Court, an appeal would be deprived of part of its purpose ( Interporc v Commission , EU:C:2003:125, paragraph 17).
36. That deterrent effect would also derive simply from the prospect, for that same national, of not being able, on returning to his Member State of origin, to continue living together with close relatives, a way of life which may have come into being in the host Member State as a result of marriage or family reunification.
0
8,667
37. In that regard, it must be pointed out that the Tribunal fédéral refers, to give substance to the public policy clause, to the right to a fair trial and the right to be heard, principles to which the Court itself referred in Krombach , and to which it has drawn attention in paragraphs 27 and 28 of this judgment.
27 Article F(2) of the Treaty on European Union (now, after amendment, Article 6(2) EU) embodies that case-law. It provides: The Union shall respect fundamental rights, as guaranteed by the European Convention for the Protection of Human Rights and Fundamental Freedoms signed in Rome on 4 November 1950 and as they result from the constitutional traditions common to the Member States, as general principles of Community law.
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16 Consequently, the amount of the benefit supplement for orphans must be calculated by comparing all the benefits intended for the maintenance of the orphan in question, actually provided in the Member State of residence, with all the benefits intended for the maintenance of the said orphan which he would be entitled to if resident in the other Member State (see Case C-188/90, paragraph 17).
38. According to settled case-law, the principle of proportionality — the alleged breach of which should be examined first of all — is one of the general principles of EU law and requires that measures implemented through provisions of EU law be appropriate for attaining the legitimate objectives pursued by the legislation at issue and must not go beyond what is necessary to achieve them (Joined Cases C-453/03, C-11/04, C-12/04 and C-194/04 ABNA and Others [2005] ECR I-10423, paragraph 68; Case C-558/07 S.P.C.M. and Others [2009] ECR I-5783, paragraph 41; and Case C-58/08 Vodafone and Others [2010] ECR I-4999, paragraph 51).
0
8,669
23. As regards, secondly, the principle of legal certainty, it must be pointed out that the Court has consistently held that, first, the question whether there has been a failure to fulfil obligations must be examined on the basis of the position in which the Member State found itself at the end of the period laid down in the reasoned opinion (see, inter alia, Case C‑173/01 Commission v Greece [2002] ECR I‑6129, paragraph 7, and Case C‑519/03 Commission v Luxembourg [2005] ECR I‑3067, paragraph 18) and, secondly, the Commission still has an interest in bringing an action under Article 226 EC even when the alleged infringement has been remedied after the expiry of the period prescribed in the reasoned opinion (Case C‑519/03 Commission v Luxembourg , paragraph 19).
8 HOWEVER , AS THE REGULATION DOES NOT CONTAIN ANY TRANSITIONAL PROVISIONS , IT IS ADVISABLE TO HAVE RECOURSE TO GENERALLY RECOGNIZED PRINCIPLES OF INTERPRET- ATION IN ORDER TO DETERMINE ITS EFFECT RATIONE TEMPORIS , HAVING REGARD BOTH TO WORDING OF THE REGULATION AND TO ITS OBJECTIVES AND GENERAL SCHEME .
0
8,670
58. The possibility for a person to argue in the context of a national proceeding the invalidity of provisions contained in acts of the Union does, it is true, presuppose that the party in question had no right of direct action under Article 230 EC by which it could challenge provisions, the consequences of which it is suffering without having been able to seek their annulment (see, to that effect, TWD Textilwerke Deggendorf , paragraph 23, and Case C‑550/09 E and F [2010] ECR I‑0000, paragraphs 45 and 46). However, that same case-law shows that such a direct action must be admissible beyond any doubt ( E and F , paragraph 48; Case C‑494/09 Bolton Alimentari [2011] ECR I‑0000, paragraph 23).
23. Nevertheless, it follows from that case-law that the admissibility of such a direct action must be beyond any doubt ( E and F , paragraph 48 and case-law cited). In the present case, however, the information set out in the reference for a preliminary ruling and that provided by the Italian Government does not allow the Court to conclude that the admissibility of such a direct action would have been beyond any doubt.
1
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41 The purpose of Directive 2004/39 does not require a different interpretation of that provision. It is true that inter alia recitals 2 and 31 of that directive indicate that one of its objectives is to guarantee investor protection (see, to that effect, judgment of 30 May 2013, Genil 48 and Comercial Hostelera de Grandes Vinos, C‑604/11, EU:C:2013:344, paragraph 39).
36. La Cour a précisé que, compte tenu des caractéristiques particulières du système de règlement des différends au sein de l’OMC, qui réserve une place importante à la négociation entre les parties, un opérateur économique ne saurait soutenir devant une juridiction d’un État membre qu’une réglementation de l’Union est incompatible avec certaines règles de l’OMC, alors même que l’ORD a déclaré ladite réglementation incompatible avec celles-ci et que le délai raisonnable prévu dans le cadre du système de règlement des différends mis en place par les accords OMC et accordé à l’Union en vue de se conformer à cette décision a expiré (voir, en ce sens, arrêt Van Parys, précité, point 54).
0
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27. It should be noted in that respect that, according to settled case‑law, questions on the interpretation of European Union law referred by a national court in the factual and legislative context which that court is responsible for defining, and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of European Union law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, for example, Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others [2007] ECR I‑4233, paragraph 22 and the case-law cited).
27 It should be pointed out that Article 15(3) of Regulation No 1765/92, and Article 30a of Regulation No 805/68, as inserted by Regulation No 2066/92, cannot be interpreted in the light of regulations not containing a provision requiring the full payment of aid to beneficiaries.
0
8,673
147. The relevant factors to be taken into account include, in particular, factors such as how long the breach of obligations has persisted since the judgment which initially established it was delivered and the public and private interests involved (see Case C‑304/02 Commission v France , paragraph 114, and Case C‑121/07 Commission v France , paragraph 64).
39. An argument based on the need to preserve the coherence of the Austrian tax system cannot therefore be accepted.
0
8,674
18. In that regard, it should be observed at the outset that it is settled case-law that Article 12 EC, which lays down a general prohibition of all discrimination on grounds of nationality, applies independently only to situations governed by EU law for which the Treaty lays down no specific rules of non-discrimination (see, inter alia, Case 305/87 Commission v Greece [1989] ECR 1461, paragraph 13; Case C-336/96 Gilly [1998] ECR I-2793, paragraph 37; Case C-100/01 Oteiza Olazabal [2002] ECR I-10981, paragraph 25; and Case C-240/10 Schulz-Delzers and Schulz [2011] ECR I-8531, paragraph 29).
37 It is settled case-law that Article 6 of the Treaty, which lays down the general principle of the prohibition of discrimination on grounds of nationality, applies independently only to situations governed by Community law in respect of which the Treaty lays down no specific prohibition of discrimination (see in particular Case C-131/96 Mora Romero v Landesversicherungsanstalt Rheinprovinz [1997] ECR I-3659, paragraph 10).
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30. In order to answer the question referred, it must be borne in mind that, with regard to the scope of the exemption based on Article 13B(d)(5) of the Sixth Directive, the Court has held that transactions in shares and other securities are transactions on the market in marketable securities and that trade in securities involves acts which alter the legal and financial situation as between the parties ( SDC , paragraphs 72 and 73).
592 In that regard, it must be stated that, in paragraph 1146 of the contested judgment, the Court of First Instance correctly pointed out that the purpose of the reference to turnover in Article 15(2) of Regulation No 17 is to determine the maximum amount of the fine which may be imposed on an undertaking.
0
8,676
17. In this context, it must be noted that it is not for the Court, in the context of a reference for a preliminary ruling, to give a ruling on the interpretation of provisions of national law or the definition of the factual context. The Court must take account, under the division of jurisdiction between the Community Courts and the national courts, of the factual and legislative context, as described in the order for reference, in which the questions put to it are set (see, in particular, Case C‑475/99 Ambulanz Glöckner [2001] ECR I‑8089, paragraph 10; Case C‑136/03 Dörr and Ünal [2005] ECR I‑4759, paragraph 46; and Case C-244/06 Dynamic Medien [2008] ECR I-0000, paragraph 19).
8IT IS ACCORDINGLY JUSTIFIED UNDER THE FIRST SENTENCE OF ARTICLE 36 TO RECOGNIZE THAT THE PROPRIETOR OF A TRADE-MARK IS ENTITLED TO PREVENT AN IMPORTER OF A TRADE-MARKED PRODUCT , FOLLOWING REPACKAGING OF THAT PRODUCT , FROM AFFIXING THE TRADE-MARK TO THE NEW PACKAGING WITHOUT THE AUTHORIZATION OF THE PROPRIETOR .
0
8,677
22 In that regard, it should be borne in mind that the objective of Regulation No 2038/1999, as well as that of Regulation No 1260/2001, is to establish a system of self-financing of the costs of disposing of surpluses, which consists of ensuring, in a fair yet efficient way, that the producers themselves meet those costs in full. Consequently, the method of calculation adopted must not lead, in practice, to fixing a priori the total loss at an amount greater than that of the costs linked to refunds in relation to the disposal of Community production surpluses (see, to that effect, judgments of 8 May 2008, Zuckerfabrik Jülich and Others, C‑5/06 and C‑23/06 to C‑36/06, EU:C:2008:260, paragraphs 44, 57 and 60, and of 27 September 2012, Zuckerfabrik Jülich and Others, C‑113/10, C‑147/10 and C‑234/10, EU:C:2012:591, paragraph 46).
57. It follows from recitals 9, 11 and 12 in the preamble to Regulation No 1260/2001 that the system introduced by that regulation seeks to make producers meet in full, in a fair yet efficient way, the cost of disposing of the surpluses of Community production in accordance with the principle of self‑financing.
1
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48 Furthermore, as the Advocate General stated in point 55 of her Opinion, it is necessary to avoid strategies which may be designed to circumvent the obligations laid down in Directive 2001/42 by splitting measures, thereby reducing the practical effect of that directive (see, to that effect, judgment of 22 March 2012, Inter-Environnement Bruxelles and Others, C‑567/10, EU:C:2012:159, paragraph 30 and the case-law cited).
11 LES SOCIETES REQUERANTES INVOQUENT NOTAMMENT A CE TITRE LES CIRCONSTANCES QUE LA DEMANDE DE CERTIFICATS D ' IMPORTATION A ETE PRESENTEE DANS LES TOUT PREMIERS MOIS DE L ' ADHESION DE LA REPUBLIQUE HELLENIQUE A LA COMMUNAUTE ECONOMIQUE EUROPEENNE , QU ' A CETTE EPOQUE LES REGLEMENTS RELATIFS AUX IMPORTATIONS AGRICOLES N ' ETAIENT PAS ENCORE DISPONIBLES EN LANGUE GRECQUE , QUE , POUR APPLIQUER CES REGLEMENTS , LES FONCTIONNAIRES ETAIENT OBLIGES DE TRAVAILLER SUR LA BASE DE TRADUCTIONS PROVISOIRES ET INCERTAINES A USAGE PUREMENT INTERNE , QUE LES TERMES DU FORMULAIRE SOUSCRIT PAR LES REQUERANTES NE PERMETTAIENT PAS DE CONNAITRE LA PORTEE EXACTE DE LA PREFIXATION ET QUE LE SERVICE COMPETENT DU MINISTERE DE L ' AGRICULTURE A ETE DANS L ' INCAPACITE DE LES INFORMER UTILEMENT SUR CE POINT .
0
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29. That interpretation is, in particular, supported by the objective pursued by the second subparagraph of Article 15(1)(a) of Regulation No 207/2009 which, by avoiding imposing a requirement for strict conformity between the form used in trade and the form in which the trade mark was registered, is to allow the proprietor of the mark, in the commercial exploitation of the sign, to make variations in the sign, which, without altering its distinctive character, enable it to be better adapted to the marketing and promotion requirements of the goods or services concerned. That objective would be jeopardised if, in order to establish use of the registered trade mark, an additional condition had to be met, whereby the different form in which that mark is used should not itself have been registered as a trade mark (see, by analogy, Rintisch , paragraphs 21 and 22).
22. That purpose would be jeopardised if, in order to establish use of the registered trade mark, an additional condition had to be met, whereby the different form in which that mark is used should not itself have been registered as a trade mark. In fact, the registration of new forms of a trade mark makes it possible, where necessary, to anticipate changes that may occur in the trade mark’s image and thus to adapt it to the realities of a changing market.
1
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60. Where several rights and fundamental freedoms protected by the European Union legal order are at issue, the assessment of the possible disproportionate nature of a provision of European Union law must be carried out with a view to reconciling the requirements of the protection of those different rights and freedoms and a fair balance between them (see, to that effect, Case C-275/06 Promusicae [2008] ECR I-271, paragraphs 65 and 66, and Deutsches Weintor , paragraph 47).
35. Il y a lieu de constater que l’article en cause répond à cette définition. En effet, sa propriété, telle que définie par la juridiction de renvoi, est celle de permettre de fixer une barrière de sécurité, en bois ou en métal, à un mur ou à un chambranle par un effet de pression. Il y a également lieu de relever que ce système permet de retirer la barrière sans détérioration de l’endroit où elle a été placée.
0
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49 However, the question whether the grounds of a judgment of the Court of First Instance are contradictory or inadequate is a question of law which is amenable, as such, to judicial review on appeal (see, in particular, Baustahlgewebe v Commission, paragraph 25).
81 It must be found in that regard, first, that, as is apparent from paragraphs 61 to 64 above, the prohibition on the placing on the market of tobacco products with a characterising flavour is appropriate for facilitating the smooth functioning of the internal market for tobacco and related products.
0
8,682
119. Second, according to the established case-law of the Court of Justice, there is distortion of the clear sense of the evidence where, without recourse to new evidence, the assessment of the existing evidence appears to be clearly incorrect (Case C‑229/05 P PKK and KNK v Council [2007] ECR I-439, paragraph 37, and also, to that effect, Case C 551/03 P General Motors v Commission [2006] ECR I‑3137, paragraph 54, and Case C‑326/05 P Industrias Químicas del Vallés v Commission [2007] ECR I‑6557, paragraph 60).
61 The next question is therefore whether the nature and purpose of the agreement at issue in the main proceedings justify its exclusion from the scope of Article 85(1) of the Treaty.
0
8,683
35. In the second place, it should be noted that Article 52(1) of the Charter states, inter alia, that any limitation on the exercise of the rights and freedoms recognised must respect the essence of those rights and freedoms and that it is apparent from the case-law of the Court that a measure which results in serious infringement of a right protected by the Charter is to be regarded as not respecting the requirement that such a fair balance be struck between the fundamental rights which must be reconciled (see, as regards an injunction, judgments in Scarlet Extended , C‑70/10, EU:C:2011:771, paragraphs 48 and 49, and Sabam , C‑360/10, EU:C:2012:85, paragraphs 46 and 47).
13 BY DECISIONS NOTIFIED TO THE APPLICANTS IN MARCH 1984 , THE COMMISSION REJECTED THOSE COMPLAINTS ON THE GROUND THAT THEY WERE IDENTICAL TO THE COMPLAINTS WHICH WERE SUBMITTED IN 1981 BY MRS CELANT AND OTHER OFFICIALS AND WHICH IT HAD REJECTED . IN THAT REGARD , THE COMMISSION POINTED OUT THAT THE POSITION WHICH IT HAD ADOPTED IN 1981 WAS UPHELD BY THE COURT IN ITS JUDGMENT OF 6 OCTOBER 1983 IN JOINED CASES 118 TO 123/82 ( CELANT V COMMISSION ( 1983 ) ECR 2995 ).
0
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27. In that context, the protection by the sui generis right provided for in the legislation of a Member State is limited in principle to the territory of that Member State, so that the person enjoying that protection can rely on it only against unauthorised acts of re-utilisation which take place in that territory (see, by analogy, Case C-523/10 Wintersteiger [2012] ECR, paragraph 25).
26. Firstly, on a strictly textual reading, the wording ‘international routes’ as found in certain language versions is not defined anywhere in the Sixth Directive and, as pointed out by the European Commission and the Finnish Government, are not supplemented by any further clarification indicating that flights concerned must be ‘regular’ in nature. In those circumstances, such wording may, like the expression ‘international routes’ used in the other language versions, be construed as referring, in essence, to flights made on an aircraft between two geographical points which make the transport concerned more international in nature than domestic. As the Court has held previously, Article 15(6) of the Sixth Directive is concerned in substance with airlines whose activities are chiefly international ( Cimber Air , paragraphs 27 and 28).
0
8,685
25. That conclusion cannot be called into question by the Court’s judgments in Case 177/78 McCarren [1979] ECR 2161 and Case 222/82 Apple and Pear Development Council [1983] ECR 4083. Even if, in paragraph 25 of the judgment in McCarren and paragraph 41 of the judgment in Apple and Pear Development Council , the Court did not rule out that the national court, applying its national law, could take into consideration possible methods of refusing reimbursement of an unlawful tax other than passing on, it must be noted that the Court, in paragraph 20 of the present judgment, states that the direct passing on of the tax wrongly levied to the purchaser constitutes the sole exception to the right to reimbursement of tax levied in breach of European Union law.
57. Ce grief est recevable dans la mesure où il a pour objet non pas la constatation de faits ou, plus précisément, la vérification de l’existence d’une carence dans la constatation de certains faits, celle-ci ne pouvant faire l’objet d’un examen par la Cour dans le cadre d’un pourvoi (voir, en ce sens, arrêts du 1 er juin 1994, Commission/Brazzelli Lualdi e.a., C‑136/92 P, Rec. p. I‑1981, points 47 à 49; du 29 avril 2004, Parlement/Ripa di Meana e.a., C‑470/00 P, Rec. p. I-4167, point 40, ainsi que du 3 mars 2005, Biegi Nahrungsmittel et Commonfood/Commission, C‑499/03 P, Rec. p. I‑1751, points 43 et 44), mais l’appréciation juridique des conséquences qu’il convient d’en tirer (arrêt du 9 décembre 2004, Commission/Greencore, C‑123/03 P, Rec. p. I‑11647, point 36).
0
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29 A plea in law can only be considered new if it has not been mentioned directly or indirectly in the application (see Joined Cases 19/60, 21/60, 2/61 and 3/61 Fives Lille Cail and Others v Haute Autorité [1961] ECR 281 and Case 108/81 Amylum v Council [1982] ECR 3107, paragraph 25).
17 The French Republic' s action must be understood as being directed against the act whereby the Commission sought to conclude the Agreement. Consequently, the action is admissible. Substance
0
8,687
46. It should be noted that the fact that the national legislation, in this case, according to the national court, Article 14(1) of the TzBfG, may authorise, for an objective reason, a collective agreement to provide for the automatic termination of employment contracts at a specified age does not dispense with the requirement that the collective agreement at issue must be in accordance with EU law and, more particularly, the Directive (see, to that effect, Case C‑45/09 Rosenbladt [2010] ECR I‑0000, paragraph 53).
41. It may also be deduced from Thyssen Haniel Logistic that a product which, on account of its objective characteristics and properties, is clearly intended for medical use, may be classified in Chapter 30 of the CN. In that judgment, a sterile powder was at issue which was composed of a mixture of amino acids which, after water was added, was administered in the form of infusion solutions during medical treatment. That product was therefore devoid of medicinal properties as such but was nevertheless classified in Chapter 30 of the CN on account of its intended use.
0
8,688
55. Such a condition if fulfilled where the provision relied upon contains a clear and precise obligation which is not subject, in its implementation or effects, to the adoption of any subsequent measure (see Case 12/86 Demirel [1987] ECR 3719, paragraph 14; Case C‑213/03 Pêcheurs de l’étang de Berre [2004] ECR I‑7357, paragraph 39; and Case C‑240/09 Lesoochranárske zoskupenie [2011] ECR I‑0000, paragraph 44 and the case-law cited).
9 THE COMMISSION ' S ARGUMENT MUST BE ACCEPTED . RHEINZINK HAS NOT CONTESTED THAT NOT ONLY IS IT THE LEGAL SUCCESSOR OF RHEINISCHES ZINKWALZWERK GMBH & CO ., BUT IT HAS CONTINUED THE ECONOMIC ACTIVITIES OF THAT COMPANY . FOR THE PURPOSES OF ARTICLE 85 OF THE TREATY , A CHANGE IN THE LEGAL FORM AND NAME OF AN UNDERTAKING DOES NOT CREATE A NEW UNDERTAKING FREE OF LIABILITY FOR THE ANTI-COMPETITIVE BEHAVIOUR OF ITS PREDECESSOR , WHEN , FROM AN ECONOMIC POINT OF VIEW , THE TWO ARE IDENTICAL . A - THE CONCERTED ACTION
0
8,689
50. Secondly, as regards the assessment of whether those provisions are necessary, it must be recalled at the outset that it follows from the case-law of the Court that since Article 30 EC is an exception, to be strictly interpreted, to the rule of free movement of goods within the Community, it is for the national authorities to demonstrate that those provisions are necessary in order to achieve the declared objective, and that this objective could not be achieved by less extensive prohibitions or restrictions of lesser extent or having less effect on intra‑Community trade (see, to that effect, Case C‑17/93 van der Veldt [1994] ECR I‑3537, paragraph 15; Case C‑189/95 Franzén [1997] ECR I‑5909, paragraphs 75 and 76; Case C‑434/04 Ahokainen and Leppik [2006] ECR I‑9171, paragraph 31, and Rosengren and Others , paragraph 50).
47. Admittedly, as the Federal Republic of Germany has stated, this power applies without distinction. In the same way as the cap on voting rights, it may operate both to the benefit and to the detriment of any shareholder in the company.
0
8,690
158. It follows that, even if dividends distributed by a non‑resident company and received by a resident company do not have corporation tax charged on them in the Member State where the latter company is established in respect of the tax year in which those dividends have been received, the reduction of the losses of the company receiving the dividends is liable to result for that company, if the credit for the tax paid by the company making the distribution is not carried forward, in economic double taxation on the dividends in subsequent tax years when its results are positive (see, to this effect, Case C‑138/07 Cobelfret [2009] ECR I‑731, paragraphs 39 and 40, and the order in KBC-Bank and Beleggen, Risicokapitaal, Beheer , paragraphs 39 and 40). By contrast, there is no risk of economic double taxation for nationally‑sourced dividends, because the exemption method is applied to them.
20. According to the first indent of Article 3(5) of Decision 90/424, the financial contribution by the Community is " 50% of the costs incurred by the Member State in compensating owners for the slaughter, destruction of animals and, where appropriate, their products, for the cleaning, disinsectisation and disinfection of holdings and equipment and for the destruction of the contaminated feedingstuffs referred to in the second indent of paragraph 2" .
0
8,691
52. Likewise, as regards the Flemish Government’s argument that that legislation could in any case have only a marginal effect on freedom of movement, in view of the limited nature of the amount of benefits in question and the number of persons concerned, it need merely be observed that, according to the Court’s case-law, the articles of the Treaty relating to the free movement of goods, persons, services and capital are fundamental Community provisions and any restriction, even minor, of that freedom is prohibited (see, in particular, Case C-49/89 Corsica Ferries France [1989] ECR 4441, paragraph 8, and Case C‑169/98 Commission v France [2000] ECR I‑1049, paragraph 46).
35. Workers who have been unfairly dismissed are in a comparable situation in so far as they are entitled to compensation where they are not reinstated.
0
8,692
34 It must be recalled that, in accordance with the Court’s settled case-law, it follows from Article 256 TFEU and the first paragraph of Article 58 of the Statute of the Court of Justice of the European Union and also from Article 168(1)(d) of the Rules of Procedure of the Court that an appeal must indicate precisely the contested elements of the judgment or order which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal, failing which the appeal or ground of appeal concerned will be declared inadmissible (see, inter alia, judgment of 20 September 2016, Ledra Advertising and Others v Commission and ECB, C‑8/15 P to C‑10/15 P, EU:C:2016:701, paragraph 35 and the case-law cited).
35 Furthermore, it follows from Article 256 TFEU and the first paragraph of Article 58 of the Statute of the Court of Justice and also from Articles 168(1)(d) and 169(2) of the Rules of Procedure of the Court of Justice that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal (see, inter alia, judgments of 4 July 2000, Bergaderm and Goupil v Commission, C‑352/98 P, EU:C:2000:361, paragraph 34, and of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraph 43).
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24. Again, according to settled case-law, such distinctiveness can be assessed only by reference, first, to the goods or services in respect of which registration is sought and, second, to the relevant public’s perception of that sign ( Procter & Gamble v OHIM , paragraph 33; Eurohypo v OHIM , paragraph 67; and Audi v OHIM , paragraph 34).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
8,694
21. However, it is settled case-law that the wording used in one language version of European Union law provisions cannot serve as the sole basis for the interpretation of those provisions. Where there is a divergence between the various language versions of a European Union text, the provisions in question must thus be interpreted by reference to the general scheme and the purpose of the rules of which they form part (see Case C-149/97 Institute of the Motor Industry [1998] ECR I-7053, paragraph 16 and the case-law cited, and Case C-277/12 Drozdovs [2013] ECR, paragraph 39 and the case-law cited).
34. Finally, it must be added that, contrary to what Leo-Libera submits, the principle of fiscal neutrality, which provides that supplies of similar services, which are therefore in competition with each other, must not be treated differently for VAT purposes, also does not preclude legislation such as that at issue in the main proceedings.
0
8,695
81. In accordance with settled case-law, a national court which is called upon, within the exercise of its jurisdiction, to apply provisions of Community law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation, even if adopted subsequently, and it is not necessary for the court to request or await the prior setting aside of such provision by legislative or other constitutional means (see, to that effect, Case 106/77 Simmenthal [1978] ECR 629, paragraph 24; Joined Cases C‑13/91 and C‑113/91 Debus [1992] ECR I‑3617, paragraph 32; Case C‑119/05 Lucchini [2007] ECR I‑6199, paragraph 61; and Case C‑115/08 ČEZ [2009] ECR I‑0000, paragraph 138).
48. The intention of the prohibition thus effected is therefore that compatible aid may alone be implemented. In order to achieve that purpose, the implementation of planned aid is to be deferred until the doubt as to its compatibility is resolved by the Commission’s final decision.
0
8,696
32 However, as the use of the expression in particular in paragraph 38 of Von Deetzen II suggests, those are not the only transactions capable of favouring the potential beneficiary in the sense indicated by the Court in that judgment.
39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003.
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8,697
83. In any event, in so far as the present ground of appeal is directed at paragraphs 93 and 94 of the judgment under appeal, it must be rejected as ineffective, since it relates to grounds included in the judgment purely for the sake of completeness which cannot lead to the judgment being set aside (see, in particular, judgment in Dansk Rørindustri and Others v Commission , C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraph 148 and the case-law cited).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
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8,698
28. Next, it must be recalled that the concepts used in the Brussels I Regulation – in particular those which appear in Article 15(1)(c) of the regulation – must be interpreted independently, by reference principally to the system and objectives of the regulation, in order to ensure that it is uniformly applied in all the Member States (see, to that effect, Case C-27/02 Engler [2005] ECR I-481, paragraph 33, and Pammer and Hotel Alpenhof , paragraph 55).
138. It follows that the total amount which the parent companies may be required to pay cannot be greater than the amount which that subsidiary must pay.
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8,699
30. Second, it should be noted that the measures prohibited by Article 63(1) TFEU, as restrictions on the movement of capital, include those which are liable to discourage non-residents from making investments in a Member State or from maintaining such investments (see, to that effect, Case C‑377/07 STEKO Industriemontage [2009] ECR I‑299, paragraphs 23 and 24 and the case-law cited).
19 As the Advocate General observed at point 21 of his Opinion, a classification regulation is of general application in so far as it does not apply to an individual trader but, in general, to products which are the same as that examined by the Customs Code Committee.
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